08 June 2014
If any registered dealer sells goods to other state to a registered dealer than option is available in CST Act that don't charge highest rate to tax in invoice. Charge tax on concessional rate i.e. 2% but for the same govt want proof that you sell goods to registered dealer. For this every seller has to take C FORM which is declaration by buyer that he is registered dealer and purchased goods of XXX value on XXX date from XXX person.
Crux: C Form is the type of declaration certificate given by buyer to seller for selling goods at concessional rate.
09 June 2014
Return means summarization of your transactions. You pay tax on the basis of sales etc ...so govt want to know how much you do sales, purchases etc. and accordingly how much you should pay the tax amount and in actual how much you deposited.
Means return is the summary of your business transactions from which govt can identify that you pay tax in the correct manner.
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